000			01501nab a2200253 c 4500
999			_c143442 _d143442
003			ES-MaIEF
005			20210127105308.0
007			ta
008			210127t2020 4 ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aDoes the Australian Taxation Office disclosure of information impact the costs of tax aggressiveness _bevidence from the Tax Laws Amendment (2013 Measures No.2) Act 2013 over the period 2015-2018 _c Roman Lanis, Peter Wells, Brett Govendir, Ross McClure
260			_c2020
500			_aResumen.
520			_aThis paper evaluates the impact of disclosure by the Australian Taxation Office of tax return data over the period 2015 to 2018 on corporate tax aggressiveness. While there is evidence of changes in corporate tax payments, there is no evidence that this occurred for companies where there was evidence of corporate tax aggressiveness. Rather, the major cause of changes is the magnitude of tax payments in prior periods where high tax payments are likely to be followed by a reduction in tax payments.
650		4	_aSOCIEDADES _948454
650			_aIMPUESTOS _947460
650		4	_aELUSION FISCAL _943410
650		4	_aINFORMACION TRIBUTARIA _946896
650		4	_aADMINISTRACION TRIBUTARIA _97307
650		4	_932206 _aAUSTRALIA
700	1		_925034 _aLanis, Roman
773	0		_9164098 _oOP 1867/2020/4 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 4, 2020, p. 521-565
942			_cART